work done.
Section 2(s) of the APGST Act defined turnover. Under
Section 2(s) (iii) , as it then stood, if there was no bill ... turnover.
Section 2(t) of the APGST Act, as inserted by Act 18 of 1985
w.e.f. 1.7.1985, defined Works contract to mean
proviso thereto, wherever a
common input is used to produce goods, the turnover, taxable
under Section 4(4) , shall be the value of the inputs ... point of law. Any uncertainty
or vagueness in the legislative scheme, in defining any of these
components of the levy, will be fatal
severed before sale or under
the contract of sale. Section 2(45) defines works contract to include
any agreement for carrying out, for cash ... commissioning of
any movable or immovable property.
The term works contract, as defined in Section 2(45) of the
Act, is an inclusive definition
correct accounts and file returns disclosing entire
turnover, but, in the instant case, as the turnovers are suppressed, a search
is conducted in the house ... contemplated
under the Regulations, respondent has authority to assess such suppressed
turnover to collect the balance tax payable by the petitioner. It is further
submitted
Coromandel Mining & Exports Pvt. Ltd., ... vs Union Of India & Others on 11 September
M/S.Larsen And Toubro Ltd vs 1. State Of Andhra Pradesh Rep. By Its
Prasad Sushee Joint Venture vs The Singareni Collieries Company Ltd., ... on 29 September, 2015
Author
Madan Lal Steels Ltd. Rep By Its Managing ... vs Government Of Telangana Rep. By Its
merely assess him on the
escaped turnover, but it assesses him on his total estimated
turnover. While making reassessment under Section 19 , if
the assessing ... disclosure of true and full
facts and (b) other instances. Explanation (1) defines as to what
constitutes escape of assessment. In order to invoke jurisdiction
M/S.Andhra Cements Company Limited, ... vs The Commissioner Of Commercial Taxes, ... on 17 April
